その他負債（除く投資活動関連、財務活動関連）の増減額（△は減少）
Increase (decrease) in other investing and financing activities liabilities
JGAAP
貸付金償却
Amortization of loans
金銭の信託関係損益（△は益）
Loss (gain) on money held in trust
契約者配当準備金積立利息繰入額
Interest on reserve for dividends to policyholders
金融派生商品損益（△は益）
Loss (gain) on derivatives
契約者配当準備金繰入額（△は戻入額）
Provision (reversal) of reserve for dividends to policyholders
貸付金関係損益（△は益）
Loss (gain) related to loans
価格変動準備金の増減額（△は減少）
Increase (decrease) in reserve for price fluctuation
有価証券関係損益（△は益）
Loss (gain) related to securities
特別勘定資産運用損益（△は益）
Loss (gain) on separate accounts